https://www.taxtmi.com/caselaws?id=21873 The court quashed the Commissioner's order rejecting the petitioner's application under section 273A(4) of the Income-tax Act, 1961, and directed a fresh decision. It emphasized the necessity of providing reasons for quasi-judicial orders to ensure legality and avoid arbitrariness. The court highlighted the fundamental principle of natural justice requiring reasoned decisions. It ruled that the Commissioner's order lacking reasons was invalid and instructed a new decision in accordance with the law. The court granted the special civil application, halted criminal proceedings against the petitioner, and made no cost orders, ensuring adherence to legal principles and procedural fairness. en-us Tue, 07 Jan 1992 00:00:00 +0530 Wed, 02 Dec 2009 17:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21873 The court quashed the Commissioner's order rejecting the petitioner's application under section 273A(4) of the Income-tax Act, 1961, and directed a fresh decision. It emphasized the necessity of providing reasons for quasi-judicial orders to ensure legality and avoid arbitrariness. The court highlighted the fundamental principle of natural justice requiring reasoned decisions. It ruled that the Commissioner's order lacking reasons was invalid and instructed a new decision in accordance with the law. The court granted the special civil application, halted criminal proceedings against the petitioner, and made no cost orders, ensuring adherence to legal principles and procedural fairness. Case-Laws Income Tax Tue, 07 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21873